In the event that an EU body in the Netherlands purchases or imports goods and services on the basis of the new proposal for a directive, this could lead to a loss of VAT revenue for the Dutch government. An estimate of this cannot be made in advance.
Under the current temporary national regulations, the European Commission (EC) in the Netherlands can only purchase masks, vaccines and test kits without VAT to donate to third parties. The proposed measure concerns all goods and services that are purchased by the EC in the EU or are imported insofar as the use of these goods falls within the scope of the measure.
With regard to a specific part of the proposal, namely the electronic procedure for issuing the exemption certificate, the State Secretary stated that it had already become clear that the conversion from a paper to an electronic issuance process of exemption certificates is not feasible for the Dutch Tax Authorities within the proposed term. The period in which this is possible for the Tax Authorities is being investigated.
Source Taxlive.nl
